The Financial Administration is preparing a measure for its clients, which will facilitate their communication with the tax authorities. From 1 January 2022, the communication from the Financial Administration will not

With effect from 1.1.2022, application of the rules for controlled foreign companies (CFC rules) should be extended to include individuals who are tax residents of the Slovak Republic. These rules shall

Anyone aged 12 and 2 months and above arriving from all countries by all means of transport must register in advance of travel by completing the “Ehranica” form on the Slovak

Dear partners, Pursuant to amendment to Act No. 433/2002 Coll. on Accounting (Act on Accounting), we would like to inform you about the amendments related to increase in the criteria

Pursuant to amendment to Act No. 530/2003 Coll. on Tax Administration (Tax Procedure Code), we would like to inform you about the institution of the "tax reliability index". The tax

The amount of the financial contribution for meals shall be determined by the basis value of the meal voucher provided by the employer to the employee or by the basis

Changes in relation to certain tax obligations. The taxpayer shall not be levied interest for the non-payment of tax, the difference between the tax or the tax advance, which became

Dear Client, We would like to inform you about the current obligations when arriving to Slovakia from the EU countries, Island, Norway, Lichtenstein, Northern Ireland and Switzerland. All persons who

The new amendment to the Labour Code brought changes in the area of employees’ catering. Approved wording of § 152 of the Labor Code changed the obligation of the employer

Definition of micro-taxpayer As of 1.1.2021 the amendment defines a micro-taxpayer as an individual or legal person whose income for one tax period did not exceed the amount EUR 49,790.